102. (1)

An officer of excise may at all reasonable times enter any premises or place where business records are kept pursuant to section 100 and audit or examine those records either in relation to specific transactions or to the adequacy and integrity of the manual or electronic system or systems by which such records are created and stored.

12)

For the purposes of subsection (1), an officer of excise shall, subject to section 111, have full and free access to all lands, buildings and places and to all books, records and documents, whether in the custody or under the control of the importer, or any other persons, for the purpose of inspecting any book, record and document and any property, process or matter that he considers-

{a)

necessary or relevant for the purpose of collecting any duty under this Order or for the purpose of carrying out any other provision of this

Order; or 738

{b) likely to provide any information otherwise required for the purposes of this Order or any of those functions.

The officer of excise may, without fee or reward, make copies from or take extracts from copies of any such book, record or document.

Notwithstanding subsections (2) and (3) and subject to section 112, an officer of excise shall not enter any dwelling house except with the consent of an occupier or the owner thereof or pursuant to a warrant issued under section 110.